HARNIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HARNIA
Largest movements
- Tangible fixed assets +€49,876
new in 2024: €49,876
of which Land and buildings: +€38,651
- Cash +€38,884
up €38,884 (+536.6%), from €7,246 to €46,130
mainly Net result for the year (+€44,384) and Debts after one year (+€30,648)
- Financial fixed assets +€1,200
new in 2024: €1,200
- Profit (loss) carried forward +€44,384
up €44,384 (+563.8%), from €7,872 to €52,256
- Debts after one year +€30,648
new in 2024: €30,648
- Tax, wage and social debts +€10,183
up €10,183 (+491.4%), from €2,072 to €12,255
- Current portion of long-term debt +€5,191
new in 2024: €5,191
- Gross operating margin +€56,776
up €56,776 (+477.8%), from €11,883 to €68,659
- Taxes +€10,263
up €10,263 (+495.2%), from €2,072 to €12,335
- Other operating charges +€4,512
up €4,512 (+248.2%), from €1,818 to €6,330
- Depreciation +€4,206
new in 2024: €4,206
- Financial charges +€1,284
up €1,284 (+1065.7%), from €121 to €1,405
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,945 | €102,351 | +€90,406 | +756.9% |
| Fixed assets | 21/28 | - | €51,076 | +€51,076 | |
| Tangible fixed assets | 22/27 | - | €49,876 | +€49,876 | |
| Land and buildings | 22 | - | €38,651 | +€38,651 | |
| Furniture and vehicles | 24 | - | €11,226 | +€11,226 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €11,945 | €51,274 | +€39,330 | +329.3% |
| Amounts receivable within one year | 40/41 | €177 | - | -€177 | |
| Trade receivables | 40 | €177 | - | -€177 | |
| Current investments | 50/53 | €329 | - | -€329 | |
| Cash at bank and in hand | 54/58 | €7,246 | €46,130 | +€38,884 | +536.6% |
| Deferred charges and accrued income | 490/1 | €4,193 | €5,145 | +€951 | +22.7% |
| Total equity and liabilities | 10/49 | €11,945 | €102,351 | +€90,406 | +756.9% |
| Equity | 10/15 | €9,872 | €54,256 | +€44,384 | +449.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,872 | €52,256 | +€44,384 | +563.8% |
| Amounts payable | 17/49 | €2,072 | €48,095 | +€46,022 | +2220.8% |
| Amounts payable after more than one year | 17 | - | €30,648 | +€30,648 | |
| Financial debts | 170/4 | - | €30,648 | +€30,648 | |
| Amounts payable within one year | 42/48 | €2,072 | €17,447 | +€15,374 | +741.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,191 | +€5,191 | |
| Taxes, remuneration and social security | 45 | €2,072 | €12,255 | +€10,183 | +491.4% |
| Taxes | 450/3 | €2,072 | €12,255 | +€10,183 | +491.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,206 | +€4,206 | |
| Other operating charges | 640/8 | €1,818 | €6,330 | +€4,512 | +248.2% |
| Gross operating margin | 9900 | €11,883 | €68,659 | +€56,776 | +477.8% |
| Operating profit (loss) | 9901 | €10,065 | €58,124 | +€48,058 | +477.5% |
| Financial charges | 65/66B | €121 | €1,405 | +€1,284 | +1065.7% |
| Recurring financial charges | 65 | €121 | €1,405 | +€1,284 | +1065.7% |
| Profit (loss) for the period before taxes | 9903 | €9,945 | €56,719 | +€46,774 | +470.3% |
| Income taxes | 67/77 | €2,072 | €12,335 | +€10,263 | +495.2% |
| Profit (loss) for the period | 9904 | €7,872 | €44,384 | +€36,511 | +463.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,872 | €44,384 | +€36,511 | +463.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.